After tell we mention the listener.
After say we don't mention the listener.

She told me that she is looking for her handbag.He told me he hasn't seen her before.She told me she will see him later.

She told me that she was looking for her handbag.He told me he hadn't seen her before.She told me she would see him later.

If the reporting verb (in this case tell) is in the past tense, we usually change the tense of the verb which follows: I am ⇒ I wasI can ⇒ I couldhave been ⇒ had beenwas ⇒ had beenwill ⇒ wouldcan ⇒ could